Pendency of Drawback claims due to non- receipt of Brand Rate Letters of Drawback under Rule 6 & Rule 7 of the Customs, Central Excise & Service Tax Duties Drawback Rules, 1995 from the Jurisdictional Central Excise authorities within time limit prescribed in Board’s Circular No.14-CUS dated 06.03.2003-reg.
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Brand rate deadline: submit brand rate letters and BRCs to avoid drawback claims being processed at zero rate. Applications for fixation of Brand Rate under Rules 6 and 7 must be filed within the prescribed period and verified by the jurisdictional Central Excise division within specified time limits; Brand Rate letters must be issued after validation and communicated to the Custom House. The Drawback section will not process shipping bills absent Brand Rate letters received by fax or registered post. Under Rule 15, exporters must file a Supplementary claim within the prescribed period after Brand Rate communication, and Brand Rate claims pending over one year will be processed at zero rate unless requisite documents and supplementary claims are submitted.
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Provisions expressly mentioned in the judgment/order text.
Brand rate deadline: submit brand rate letters and BRCs to avoid drawback claims being processed at zero rate.
Applications for fixation of Brand Rate under Rules 6 and 7 must be filed within the prescribed period and verified by the jurisdictional Central Excise division within specified time limits; Brand Rate letters must be issued after validation and communicated to the Custom House. The Drawback section will not process shipping bills absent Brand Rate letters received by fax or registered post. Under Rule 15, exporters must file a Supplementary claim within the prescribed period after Brand Rate communication, and Brand Rate claims pending over one year will be processed at zero rate unless requisite documents and supplementary claims are submitted.
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